IDEAS home Printed from https://ideas.repec.org/a/bla/ausact/v29y2019i4p692-707.html
   My bibliography  Save this article

Determinants of CSR Reporting and Assurance: An Analysis of Top Cooperative and Mutual Organisations

Author

Listed:
  • Helena María Bollas‐Araya
  • Fernando Polo‐Garrido
  • Elies Seguí‐Mas

Abstract

Corporate social responsibility (CSR) has greatly influenced business communication. CSR reporting has become the main tool through which organisations worldwide communicate their economic, social and environmental performance. Just as this practice is consolidated, the need for credible information in this area is critical. As a result, some companies subject their CSR reports to an assurance process. Several studies have analysed CSR reporting and assurance among stock companies, but few authors have developed a non‐stock firm perspective. Given the shortage of prior research, we analyse these practices, focusing on cooperative and mutual organisations because, as social enterprises, they have a special link with CSR, and they represent another kind of firm with different transaction costs. By combining statistical and content analysis methods, we aim to identify the determinants that influence the adoption of CSR reporting and assurance, the choice of assuror and the quality of assurance statements. The findings reveal that size is positively but non‐linearly related to reporting, while country and sector significantly affect the adoption of reporting and assurance. Assurance statements substantially differ across providers and their quality depends on size, sector and assuror, exhibiting interactions between size and assuror and between sector and assuror.

Suggested Citation

  • Helena María Bollas‐Araya & Fernando Polo‐Garrido & Elies Seguí‐Mas, 2019. "Determinants of CSR Reporting and Assurance: An Analysis of Top Cooperative and Mutual Organisations," Australian Accounting Review, CPA Australia, vol. 29(4), pages 692-707, December.
  • Handle: RePEc:bla:ausact:v:29:y:2019:i:4:p:692-707
    DOI: 10.1111/auar.12244
    as

    Download full text from publisher

    File URL: https://doi.org/10.1111/auar.12244
    Download Restriction: no

    File URL: https://libkey.io/10.1111/auar.12244?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Shan Zhou, 2022. "Reporting and Assurance of Climate‐Related and Other Sustainability Information: A Review of Research and Practice," Australian Accounting Review, CPA Australia, vol. 32(3), pages 315-333, September.
    2. Antonio Martos‐Pedrero & Luis J. Belmonte‐Ureña & Francisco Joaquín Cortés‐García, 2024. "Are there any differences in the corporate social responsibility strategy of fruit and vegetable production‐commercialization cooperatives and other companies operating in southeastern Spain?," Annals of Public and Cooperative Economics, Wiley Blackwell, vol. 95(1), pages 249-274, March.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:bla:ausact:v:29:y:2019:i:4:p:692-707. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Wiley Content Delivery (email available below). General contact details of provider: http://www.blackwellpublishing.com/journal.asp?ref=1035-6908 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.